1. The devolved administrations in Scotland, Wales and Northern Ireland all receive a transfer, the ‘block grant’, from the UK Government that funds a substantial proportion of their spending. A system known as the Barnett funding formula calculates the annual increase or decrease in the block grant given to each country.
2. For example, the Scottish Government’s discussion paper and consultation process on the role of income tax in Scotland’s Budget: https://www.gov.scot/publications/role-income-tax-scotlands-budget/